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" Nones having been sold, we proceed to close or settle the account that was opened for them. The first object is to obtain the gross amount of sales ; these are exhibited on the creditor side of the account ; for the goods become creditor when we sell... "
The Science of Double-entry Book-keeping: Simplified by the Introduction of ... - Página 37
por Christopher Columbus Marsh - 1841 - 199 páginas
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The whole science of double-entry book-keeping

Daniel Sheriff - 1850 - 134 páginas
...Rue's consignment, must be Posted to the account in the Ledger. The goods consigned to us by Do La Rue, having been sold, we proceed to close or settle the...should be examined in the Day-book, in order to know whether all are sales of these goods, for it is possible that other sums may have come upon that side...
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